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进入１９９４年，我国财政体制将适应市场经济的转变，在税收制度、分税制和国家与国有企业收入分配关系等方面推出重大改革举措，其中建立分税财政体制被视为１９９４年宏观管理体制改革的重点任务之一。由于财政体制改革涉及到全国上下方方面面，牵一发而动全身，因而格外引人注目。中南财经大学作为一所综合型的高等财经院校，如何在认真学习邓小平经济思想和深刻领会《中共中央关于建立社会主义市场经济体制若干问题的决定》精神的基础上，加强对财政体制改革的理论研究和宣传工作，引起校内一些专家学者的思考。记者就此采访了中南财经大学校长、财政学专家何盛明教授。以下是本次谈访的摘录。
In 1994, China’s financial system will adapt to changes in the market economy and introduce major reform measures in areas such as the taxation system, tax distribution system and the distribution of revenue between the state and state-owned enterprises. The establishment of a tax-disbursement fiscal system is regarded as the reform of the macro-management system in 1994 One of the key tasks. As the reform of the financial system involves all aspects of the country and leads the whole body, it has drawn special attention. As an integrated higher finance and economics institution, Zhongnan University of Finance and Economics should strengthen the reform of the financial system on the basis of conscientiously studying Deng Xiaoping’s economic thinking and deeply understanding the “Decision of the CPC Central Committee on Several Issues Concerning the Establishment of a Socialist Market Economic System” Theoretical research and advocacy work, caused some experts and scholars in the school of thinking. This reporter interviewed Professor Zhongsheng Finance University, Professor He Shengming financial experts. The following is an excerpt from this interview.